If your insurance company does not exclude
overtime
premiums from its calculations, then you would owe 0.055 x $1100 in workers
compensation insurance, or $60.50.

If your insurance company does exclude overtime premiums, then you
owe less. Your insurance company charges you as if Dan had worked all 50 hours
at straight time. So you would owe only $55.00, or 0.055 x $1000, where $1000 =
(40 + 10) x $20 (the straight-time wage).

If you are not sure what your insurance company's policy is, either
check with them or your accountant.